2003 (9) TMI 508

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dents are represented by Shri Naresh Thacker, Advocate, and the appellants by Shri H. Kotikar, SDR. 2. There is this Foreign Post Office at Mumbai where post parcels from foreign countries meant for various destinations in India are received. The parcels meant for various consignees are sorted out, a list is prepared of such parcels by the postal authorities and handed over to the proper officer of Customs for the purpose of assessing them to duty (Section 83 of the Customs Act, 1962). Rules regarding Postal Parcel and Letter Packets from foreign ports in/out of India govern the procedure to be followed in respect of post parcels. These rules were made under Sea Customs Act but somehow survived the repeal of that Act. 3. On 16-2-1994 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... them etc. He however could not go through this plan to undervalue the goods as he came to know that the goods were intercepted by DRI. He advised the foreign supplier to correctly declare the value (HK $ 1.5 per piece). The rest of the statements and investigation are not relevant to decide the issue. In due course, a show cause notice was issued and the case was adjudicated by the Deputy Commissioner, Mumbai, whereby he confiscated the goods under Section 111(d) and (m) of the Act and imposed penalties. 5. The Commissioner (Appeals), before whom the appeal came up, held that the goods are not liable to confiscation under Section 111(d) as there was no prohibition against import of watch modules. The goods could be imported under OGL by .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... have noticed that no manufacturing activity was going on at M/s. Triveni Industries and that he should not have set aside the penalty on Shri Pagrani who abetted the offence. 7. Heard both sides. 8. We observe that the whole procedure followed by the DRI is erroneous. The post parcels were addressed to someone in Ahmedabad. Had the DRI not shown such unseemly haste, the goods would have been handed over to the proper officer of Customs by postal authorities as set out in the Rules referred to elsewhere in this order and as per Section 83 of the Customs Act and that officer would have followed the procedure set out in the Rules. He would have dealt with the parcels in the manner prescribed. The importers held a valid SSI registration an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X